Seeking the best way to claim Nichola RM's suggested £75 from HMRC for duplicate UTR

HMRC started pestering with a £100 penalty around March last year, claiming they were owed an SATR, despite it being submitted online mid-Jan, which was a mystery until they finally revealed this January they had got two UTRs on the same person.

We did ask for reimbursement of £25 to cover phone calls, time, postage and photocopying, following extensive correspondence over the intervening year, but got nothing.

Now it's started all over again for 08-09 ...

PS. have found I can apply for another online login for the second UTR - so will fill in a NIL SATR for the second UTR to get them off our backs at their expense ...

PPS. Maybe we can report the duplicate person as 'dead' in time to avoid next year's penalty letter .... anyone seen that film 'The Prestige' ?